The National Tax Tribunal is a central tribunal that deals with a broad range of cases. The tribunal also decides leading cases dealing with either personal tax assessments, property assessments or assessments of motor vehicles.

The Tax Appeals Agency consists of several specialised units and a central administrative unit. The agency has offices in various locations in Denmark.

Legislation

The work of the Tax Appeals Agency, the regional appeals boards and the National Tax Tribunal is governed by the Tax Administration Act (Skatteforvaltningsloven) and the rules of procedure. Relevant rules are also found in the Danish Act on Value Added Tax (Momsloven), a number of fiscal acts and the Danish Property Assessment Act (Vurderingsloven). The local and regional tax and property assessment authorities are able to help with further information.